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    <title>2026 (3) TMI 38 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL PRINCIPAL BENCH, NEW DELHI</title>
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    <description>The text addresses a dispute over refund of an amount paid under protest by the successful resolution applicant towards pre CIRP municipal property tax. It summarises that the approved resolution plan and its uncontested implementation govern treatment of pre CIRP claims, that payments made under protest pursuant to an operative resolution plan may be refundable where appropriate, and that distinguishing facts in conflicting precedents affected their applicability. Applying these principles, the appellate tribunal found no error in the adjudicating authority&#039;s direction to refund and declined to interfere with that order.</description>
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    <pubDate>Wed, 25 Feb 2026 00:00:00 +0530</pubDate>
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      <title>2026 (3) TMI 38 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL PRINCIPAL BENCH, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=787283</link>
      <description>The text addresses a dispute over refund of an amount paid under protest by the successful resolution applicant towards pre CIRP municipal property tax. It summarises that the approved resolution plan and its uncontested implementation govern treatment of pre CIRP claims, that payments made under protest pursuant to an operative resolution plan may be refundable where appropriate, and that distinguishing facts in conflicting precedents affected their applicability. Applying these principles, the appellate tribunal found no error in the adjudicating authority&#039;s direction to refund and declined to interfere with that order.</description>
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      <pubDate>Wed, 25 Feb 2026 00:00:00 +0530</pubDate>
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